Journal articles on the topic 'Business taxpayer compliance'
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1
Wahyuni, Wahyuni. "Pengaruh Kesadaran Wajib Pajak, Pengetahuan, Sistem Adminitrasi Perpajakan Modern, dan Sanski Pajak Terhadap Kepatuhan Perpajakan Pada Kantor Pelayanan Pajak Madya Makassar." Bongaya Journal for Research in Accounting (BJRA) 1, no. 2 (October 31, 2018): 01–07. http://dx.doi.org/10.37888/bjra.v1i2.71.
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This study aims: (1) To analyze the effect of taxpayer awareness on taxpayer compliance at Makassar Middle KPP. (2) Analyzing the effect of taxation knowledge on taxpayer compliance at Makassar Middle KPP. (3) Analyzing the effect of the modern tax administration system on taxpayer compliance at Makassar Middle KPP. (4) Analyze the effect of tax sanctions on taxpayer compliance at Makassar Middle KPP. The variables used in this study are taxpayer awareness (X1), taxation knowledge (X2), modern tax administration system (X3), tax sanction (X4), taxpayer compliance (Y). Research conducted by looking at taxpayer compliance from aspects of legal entity, type of business and length of establishment of business. The sample technique used with purposive sampling so that 92 samples of taxpayers were obtained. Data testing method uses multiple regression analysis with the help of SPSS version 22.00. Based on the results of testing the data obtained that the awareness of taxpayers, knowledge of taxation, tax administration system and tax sanctions have a positive and significant effect on taxpayer compliance at Makassar Middle KPP.
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Azizah, Faizatul. "Pengaruh Sanksi Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Usaha (Studi Kasus KPP Pratama Pare)." JFAS : Journal of Finance and Accounting Studies 1, no. 1 (August 25, 2020): 33–45. http://dx.doi.org/10.33752/jfas.v1i1.169.
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This research aimed to know how big the influence of tax sanction and tax socialization on taxpayer compliance of individuals who conducted business in KPP Pratama Pare. The population in this study are taxpayers of individuals who conduct business activities registered on KPP Pratama Pare. Based on data until the end of 2016 there are 43,769 individual taxpayers conducting business activities. Sampling method is simple random sampling with sample number 397 taxpayer. The results of simultaneous research Tax Sanctions and Socialization Taxation provide a significant effect on Personal taxpayer Compliance. Partially the tax sanction does not give a significant influence on Personal Taxpayer Compliance while Taxation Socialization gives negative and significant influence to Personal taxpayer Compliance. For the future efforts in implementing socialization should be increased with target and more intensive by KPP Pratama Pare and is expected to implement the enforcement of tax sanctions in accordance with applicable tax rules.
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-, Supriyati, and Indah Hapsari. "Tax Avoidance, Tax Incentives and Tax Compliance During the Covid-19 Pandemic: Individual Knowledge Perspectives." Journal of Accounting and Strategic Finance 4, no. 2 (November 30, 2021): 222–41. http://dx.doi.org/10.33005/jasf.v4i2.174.
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The COVID-19 pandemic that occurred in early 2020 caused a decrease in the turnover or income of individual taxpayers. Tax avoidance and tax incentives are considered a strategy by taxpayers to reduce tax payments and manage their funds, especially during this pandemic. The condition of the Taxpayer certainly affects the fulfillment of his tax obligations. On the other hand, taxpayer compliance will have an impact on state revenues. Individual taxpayer perspectives on aspects of accounting and taxation knowledge are important to realize the level of taxpayer compliance. This study also relates the efforts of tax avoidance and government tax incentives as mediating variables. The sample data obtained were 131 individual entrepreneur taxpayers who took advantage of tax incentives in Surabaya and its surroundings. The regression test results showed that accounting and taxation knowledge affect tax avoidance efforts, tax incentives, and taxpayer compliance. The results of the Sobel test show that tax avoidance and tax incentives can mediate the impact of accounting and taxation knowledge on taxpayer compliance. The test results of control variables (gender, education, training, length of business, number of employees, business turnover) showed no effect on taxpayer compliance.
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Brata, Januar Dio, Isna Yuningsih, and Agus Iwan Kesuma. "Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas di Kota Samarinda." FORUM EKONOMI 19, no. 1 (November 28, 2017): 69. http://dx.doi.org/10.29264/jfor.v19i1.2114.
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The number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayers conducting business and professional services in Samarinda by using several independent variables such as awareness of the taxpayer, the service tax authorities and tax penalties. The population of this study is individual taxpayers conducting business and professional services in Samarinda. Based on data from the KPP Pratama Samarinda, until July 2016 there were 35.445 individual taxpayers conducting business and free job retention. Sampling was done by incidental sampling method. The number of sample is 100 people. Primary data collection method used is a survey method using questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the results of the analysis undertaken concluded that awareness of the taxpayer, and tax penalties had significant and positive impact on taxpayer compliance. The service tax authorities had no significant and negative impact on taxpayer compliance.Keywords: Tax compliance, the taxpayer awareness, the service tax authorities and tax penalties.
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Nurwati, Nurwati. "Kesadaran Perpajakan, Pelayanan Fiskus, Dan Kepatuhan Wajib Pajak (Studi Padawajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas)." Liquidity 5, no. 1 (June 28, 2018): 27–34. http://dx.doi.org/10.32546/lq.v5i1.62.
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Taxpayer compliance from year to year shows declining. This study purposes to analyze the factors that affect the individual taxpayer Compliance conducting business and free trade in the region of KPP Pratama Jakarta Pasar Rebo. This study using the questionnaire as data collection. Respondents in this study are the individual taxpayers conducting business activities and work freely. This study uses a Tax Awareness, Service tax authorities as the independent variable and the Taxpayer Compliance as the dependent variable. The data were analyzed using multiple regression analysis using SPSS 20 for Windows. The results showed that (1) Awareness has negative influence on the Taxation Taxpayer Compliance significantly, (2) positive effect on the tax authorities Service Taxpayer Compliance significantly.
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Hardison, Hardison, and Selamet Riyadi. "Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, Sanksi Pajak dan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi." Syntax Idea 4, no. 2 (February 23, 2022): 350. http://dx.doi.org/10.36418/syntax-idea.v4i2.1781.
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This research aims to analyze the Influence of Taxpayer Awareness, Fiscus Services, Tax Sanctions and E-Filing on Compliance of Taxpayers of Private Persons Who Conduct Business Activities and Free Work by using the theory of planned behavior approach. The research location is the administrative area of KPP Pratama Jakarta Pesanggrahan. Free variables consist of variables of Taxpayer Awareness Influence (X1), Fiscus Services (X2), Tax Sanctions (X3), E-Filing (X4), and Their bound Variables are Tax Compliance (Y). This research is expected to support efforts to improve taxpayer compliance through an understanding of the taxpayer's personal motivation in reporting and/or paying taxes. By knowing the motivation, then the input can be one of the considerations of the head of the tax authority in making policy. This research uses non-experimental research design with quantitative analysis. Sampling techniques used from the population of KPP Pratama Jakarta Pesanggrahan Taxpayers, especially Private Taxpayers who conduct business activities and free work using survey methods. Secondary data is obtained from related research that has been done and documents that have been published by the Directorate General of Taxes, primary data is done with questionnaires. Data tests are conducted with tests of validity and reliability. Data analysis is done using classical assumptions and multiple regression analysis. The hypothesis test used the t test, and the F test. The expected results are partial proof or jointly the influence of taxpayer awareness, fiscus services, tax sanctions and e-filing to the compliance of private taxpayers who conduct business activities and free work
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Bawono, Icuk Rangga, Rasyid Mustofa, and Medika Danang Indanto. "THE FACTORS INFLUENCE TAXPAYER'S INTENTIONS TO DO THEIR OBLIGATION." ACCRUALS (Accounting Research Journal of Sutaatmadja) 4, no. 02 (September 29, 2020): 135–48. http://dx.doi.org/10.35310/accruals.v4i02.580.
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This study has a purpose to examines the level of compliance of individual taxpayer who undertakes the business activity and independent personal service by using several independent variables such as taxpayer awareness, tax authorities service, taxpayer knowledge and tax penalty. The purpose of this study was to analyze taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty toward individual taxpayer compliance who undertakes the business activity and independent personal service.The population of this study is individual taxpayer who undertakes the business activity and independent personal service.
This study use purposive sampling tehnique to collect samples. The number of sample is 99 taxpayers. Primary data collection method used is a survey method using questionnaires. Collected data on this study precessed by multiple regression analysis.
Based on the results of analysis undertaken concluded that taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty have a positive and significant effect toward taxpayer compliance.
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Fitriasuri, Fitriasuri, and Kristina Ardila. "Pengaruh Self Assessment System, Kesadaran Wajib Pajak Dan Account Representative Terhadap Kepatuhan WPOP Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas Dengan Preferensi Risiko Sebagai Variabel Moderating." Owner 6, no. 4 (October 1, 2022): 3701–13. http://dx.doi.org/10.33395/owner.v6i4.1195.
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This study aims to determine the effect of the self-assessment system, taxpayer awareness, and account representative on the compliance of individual taxpayers who carry out business activities and independent work. individual taxpayer compliance, the effect of risk preference which acts as a moderating variable of the relationship between taxpayer awareness of individual taxpayer compliance, and the effect of risk preference which acts as a moderating variable of the relationship between account representatives and individual taxpayer compliance. This research was conducted by non-probability sampling method with a sample of 100 respondents from individual taxpayers. The data used are primary data through a questionnaire containing the respondents' answers. The data analysis used in this research is Moderated Regression Analysis. The results of this study show that the self-assessment system has a negative effect, while taxpayer awareness and account representation has a positive effect on individual taxpayer compliance. In addition, the risk preference moderating variable is not able to moderate the effect of the self-assessment system on individual taxpayer compliance, while the risk preference moderating variable can moderate the effect of taxpayer awareness and account representative on individual taxpayer compliance.
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Khuzaimah, Ninik, and Sigit Hermawan. "Pengaruh Tingkat Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak." JIATAX (Journal of Islamic Accounting and Tax) 1, no. 1 (June 1, 2018): 36. http://dx.doi.org/10.30587/jiatax.v1i1.447.
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This research aims to analyze the influence taxpayer level of understanding, taxpayer awareness, and tax penalties against tax compliance individual taxpayers conducting business ( Studies in KPP Pratama “X”). The analytical tool used is lists the questionnaire, data collection in the form of test validity and reliability testing. Hypothesis in this study is that there are influences the taxpayer level of understanding, taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business. To test this hypothesis used data analysis tools such as multiple linear regressio.The results obtained by test validity indicates that all of the questions on the questionnaire is valid. To test reliability of all the variables declared reliable and based on hypothesis test based on the F test, t test, and the coefficient of determination showed relationship between the taxpayer level of understanding, the taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business.Keywords: Understanding, Awareness, Tax Penalties, Compliance.
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Estiningtyastuti, Estiningtyastuti, and Nuradi Karhananto. "RELIGIUSITAS, NORMA SUBJEKTIF DAN KONTROL PERILAKU DIPERSEPSIKAN TERHADAP KEPATUHAN WAJIB PAJAK KOTA PATI TAHUN 2020." JURNAL ILMIAH EDUNOMIKA 6, no. 1 (March 1, 2022): 492. http://dx.doi.org/10.29040/jie.v6i1.4689.
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This study aims to determine how much influence religiosity, subjective norms and perceptions of behavioral control have on individual taxpayer compliance. This study uses quantitative methods, namely by presenting research results in the form of numbers which are then explained and interpreted in a description, in order to test hypotheses. The subjects of this research are taxpayers who register their business with the Cooperatives and SMEs Service in Pati Regency. The data used in this study is primary data obtained from respondents who filled out the questionnaire. The sample in this study were 150 responden business taxpayers in Pati Regency who were registered in 2020 as many as 8472 SMEs. Results statistic explained that religious attitudes affect taxpayer compliance, subjective norms and behavioral control have no effect on SMEs taxpayer compliance in Pati Regency. Subsequent research in order to be able to conduct research again in the future by adding other research variables that can affect taxpayer compliance. For example, adding taxpayer knowledge variables, fines, trust in the government and others.
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Sunarto, Sunarto, and Yuyuk Liana. "Pengaruh Penerapan Sistem E-Filing, Pemahaman Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak." JIATAX (Journal of Islamic Accounting and Tax) 3, no. 1 (April 9, 2020): 9. http://dx.doi.org/10.30587/jiatax.v3i1.1530.
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The purpose of this study was to determine the effect of applying the E-Filing system to Taxpayer Compliance. The population in this study is the small business unit in Batu District. The research sample is 80 taxpayers. the sampling method uses simple random sampling, the data analysis technique is using regression. The results showed that the first hypothesis namely the adoption of the E-Filling system against Taxpayer Compliance was accepted, In the second hypothesis Understanding Taxation of Taxpayer Compliance was accepted and the third hypothesis there was a significant effect of taxation sanctions on tax compliance.
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Subagiyo, Agus, Siti Nurbaity, Khikmatul Islah, Rudianto Hermawan, and Ahmad Junaidi. "The Effect of Taxpayer Awareness, Understanding’s Knowledge of Taxation on Compliance of Small and Medium Micro Business Taxpayers at Pratama Tax Service Office Cibitung." Ilomata International Journal of Tax and Accounting 3, no. 1 (February 9, 2022): 343–51. http://dx.doi.org/10.52728/ijtc.v4i1.380.
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The number of small and micro business taxpayers at the Cibitung Pratama Tax Office from year to year after the increase, but the high increase in the number of taxpayers is not directly proportional to the increase in taxpayer compliance in paying and notifying the tax. The purpose of this research is to recognize the influence of understanding, the description and knowledge of taxpayers on the compliance of small and medium-sized micro business taxpayers at KPP Pratama Cibitung. The population in this research is a small intermediate micro business taxpayer registered at KPP Pratama Cibitung. The procedure for taking illustrations in this research uses accidental sampling, on the contrary, the collection of information through the questionnaire method. The illustrations used in this research are 100 respondents. In this research, hypotheses are tested using multiple linear regression analysis. The results of this research display that understanding, descriptions, and knowledge of taxpayers regarding partial taxation influence the compliance of small and medium-sized micro business taxpayers in the Cibitung Pratama Tax Office.
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Utari, Gusti Ayu Kade Dewi, Luh Kade Datrini, and Ni Nengah Seri Ekayani. "Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Pratama Tabanan." Jurnal Riset Akuntansi Warmadewa 1, no. 1 (January 29, 2020): 34–38. http://dx.doi.org/10.22225/jraw.1.1.1542.34-38.
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This research aims is to obtain empirical evidence of the influence of Organizational Structure Business Process and Information and Communication Technology, Humanz Resource Management, Good Governance and Taxpayer Awareness of the compliance of individual taxpayers at the Primary TaxeOffice (KPP) Tabanan. Sample determination method using the incidental sampling method. Data collection is done by distributing questionnaires. The data is analysis by using multiple linear regression analysis. The results showed that the Organizational Structure, Business Process and Information and Communication Technology, Human Resource Management and Taxpayer Awareness had a positive effect on taxpayer compliance, while Good Governance had no effect on tax payer compliance.
Keywords: Modernization of tax administration system; taxpayers awareness; taxpayer compliance.
Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh Struktur Organisasi, Business Process dan Teknologi Informasi serta Komunikasi, Manajemen Sumber Daya Manusia, Good Governance, dan Kesadaran Wajib Pajak terhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Tabanan. Metode penentuan sampel menggunakan metode incidental sampling. Pengumpulan data dilakukan dengan penyebaran kuisioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa Struktur Organisasi, Business Process dan Teknologi Informasi serta Komunikasi, Manajemen Sumber Daya Manusia dan Kesadaran Wajib Pajak berpengaruh positif terhadap kepatuhan wajib pajak, sedangkan Good Governance tidak berpengaruh terhadap kepatuhan wajib pajak.
Kata Kunci: Modernisasi sistem administrasi perpajakan; kesadaran wajib pajak; kepatuhan wajib pajak.
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Siregar, Retnawati, Ilham Ramadhan Nasution, and Muhammad Adil Arifin. "The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers' Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah." Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences 2, no. 4 (November 7, 2019): 385–400. http://dx.doi.org/10.33258/birci.v2i4.589.
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This study aims to measure how the effect corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25 with taxation sanctions as a moderating variable. The population of this study amounted to 12,815 business entities sourced from secondary data, if by KPP Pratama Medan Petisah from 2014-2016, the sample of this study amounted to 129 business entities selected randomly, then the number of respondents in this study were 100 business entities which were then processed using multiple linear regression and Moderated Regrression Analysis (MRA). Independent and Dependent variables were measured using the Ratio Scale and Likert Scale. The results of this study indicate that the increase of corporate taxpayers’ number has a significant effect on the income tax receipts of article 25 and compliance with corporate taxpayers and tax audit does not significantly affect the income tax receipts of article 25, but the existence of tax sanctions as a moderating variable significantly affect corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25. This was evidenced by the increase in Adjusted R Square from 8.9% to 96.6%. And it can be ascertained that tax sanctions moderate (increase) the effect of corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25.
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Saprudin, Saprudin, Riyanto Wujarso, and Rina Dameria Napitupulu. "Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Jakarta." Jurnal STEI Ekonomi 29, no. 02 (December 21, 2020): 44–56. http://dx.doi.org/10.36406/jemi.v29i2.322.
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Indonesia's national development is mostly financed by state revenues from the tax sector, so that taxpayer compliance in fulfilling their tax obligations is very important. On the other hand, the growth of micro, small and medium enterprises is quite rapid so they need attention and guidance so that they become obedient taxpayers. This study focuses on seeing how the influence of knowledge of taxation and tax sanctions on taxpayer compliance of small and medium micro business actors in the Special Capital Region of Jakarta. This research was conducted by distributing questionnaires to MSME business actors who met the criteria, while the sample was taken randomly. From the 60 respondents of MSME business actors who were obtained by researchers, then the data was carried out by various data tests such as validity and reliability tests before processing the data through classical assumption tests and regression tests with the help of SPSS. The results of this study indicate that tax knowledge has an effect on taxpayer compliance, tax sanctions also have a significant effect on taxpayer compliance. Likewise, knowledge of taxation and tax sanctions together has a significant effect on taxpayer compliance of micro, small and medium enterprises. Thus, according to researchers, the government and other related parties need to provide a lot of socialization and tax training to MSME business actors, this is also because it is suspected that many new MSME business actors do not really understand the tax provisions for their business. So it is hoped that the mandatory tax compliance of MSME actors will increase and in the end will also increase state revenues to finance development.
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Hayati, Nur, and Nof Rianty. "Factors That Influence UMKM Taxpayer Compliance After Establishment of Government Regulation Number 23 Year 2018 (Empirical Study in Rokan Hulu Regency)." International Journal on Advanced Science, Education, and Religion 2, no. 2 (June 23, 2019): 1–8. http://dx.doi.org/10.33648/ijoaser.v2i2.30.
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From the amendment to this regulation, the thing that becomes the spotlight of taxpayers is by changing the final PPh rate from 1% to 0.5%, this policy aims to stimulate UMKM business and besides, the government also hopes that MSMEs can easily carry out their tax obligations and provide relief tax rates aimed at individual taxpayers and corporate taxpayers in the form of cooperatives, limited partnership, firms and limited liability companies that own and receive gross receipts do not exceed Rp. 4,800,000,000 in one year. The purpose of this study was to determine the effect of Tax Rates, Socialization and Understanding on the implementation of UMKM Taxpayer Compliance Post Government Regulation No. 23 of 2018 both partially and simultaneously.This type of research is causative research, with the population being MSME taxpayers registered as taxpayers in RokanHulu district as many as 135 UMKM taxpayers for micro scale. Data collection techniques using documentation and questionnaires.Data analysis techniques using multiple linear regression analysis, coefficient of determination and partial and simultaneous tests. The results of research for the tax rate partially affect the compliance of taxpayers with a significance of under 5%. This shows that whether or not the taxpayer adheres is influenced by the intention of the taxpayer himself in taking action to comply with tax obligations. Parsing socialization influences taxpayer compliance with significantly below 5%. This shows that the more socialization carried out by the tax authorities, the compliance of individual taxpayers will increase. Understanding has a partial effect on taxpayer compliance with significantly below 5%. This shows that increasing taxpayer knowledge provided by the government regarding Government Regulation No. 23 of 2018 to taxpayers, the understanding of taxes, especially taxes for UMKM will be even better
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Elsye Vanomy, Afrianti. "ANALISA DAMPAK KEBIJAKAN PENURUNAN TARIF PAJAK PENGHASILAN (PPh) FINAL UNTUK UMKM TERHADAP PENERIMAAN PAJAK NEGARA DI KOTA BATAM PROV. KEPRI." Profit 15, no. 02 (June 30, 2021): 1–13. http://dx.doi.org/10.21776/ub.profit.2021.015.02.1.
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This study aims to determine whether MSMEs in Batam have implemented PP No. 23 of 2018 according to the form of business or business profile the impact of this rate reduction of this rate reduction on tax revenue at KPP Pratama Batam Selatan. Data obtained from distributing questionnaires via Google form and interviews and direct data collection at KPP Pratama Batam Selatan. The sampling method of this research is purposive sampling technique.and uses descriptive quantitative by investigating the influence of the MSME business profile variable on State Revenue through taxpayer compliance. State revenue data comes from PPh 4 paragraph 2 specifically for MSMEs with PP. No. 46 of 2013 and PP No. 23 of 2018 over period of 4 years, namely 2016 to 2019. And using regression and path analysis. So that the results of this study indicate that the business profile is significant on taxpayer compliance, as well as the significant result between taxpayer compliance with state revenue, but business profile has no significant effect on State Revenue, the effect is direct, but the results differ if the effect of business profile on State Revenue through compliance. The result of taxpayers is significant.
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Tenrini, Rita Helbra, and Anda Nugroho. "Individual Taxpayers Compliance and Strategy For Improvements." Kajian Ekonomi dan Keuangan 18, no. 2 (November 9, 2015): 119–40. http://dx.doi.org/10.31685/kek.v18i2.47.
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Everyone who has income above nontaxable threshold are required to register as a taxpayer. Indonesia has low rate o f registered taxpayer, only around 18 percent. This makes the tax revenue also low as the tax ratio is only 11 to 12 percent in the recent years. This figure is lower than its neighboring countries which has tax ratios above 14 percent Lower tax revenue makes it harder to finance public spending for the government, moreover, it could lead to budget deficits. This study analyzes the factors that influence the compliance o f taxpayer registration. The method used was descriptive quantitative approach. Micro data processing is conducted on National taxpayers database and household survey. The result shows that the characteristic o f taxpayers compliance determined by various factors such as business, industrial, sociological and regional. The extensification policy for taxpayers should be more focused on (i) individual taxpayers from non employee (individual entrepreneur); (ii) mining and construction sector; (iii) taxpayers with the age o f 41 years and above; (iv) provinces with low compliance, which are Gorontalo, Papua, West Nusa Tenggara, North Maluku and East Nusa Tenggara. The extensification must consider the potential tax payers o f each region and also human resource needs.
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Alfiyah, Nur, and Sri Wahjuni Latifah. "PENGARUH PELAKSANAAN KEBIJAKAN SUNSET POLICY, TAX AMNESTY, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI." Jurnal Reviu Akuntansi dan Keuangan 7, no. 2 (December 21, 2017): 1081. http://dx.doi.org/10.22219/jrak.v7i2.21.
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This research aims to provide empirical evidence of the influence of implementation of SunsetPolicy, Tax Amnesty, and Tax sanctions on individual’ Taxpayer who run the business activitiesand work free in KPP Pratama Dompu. The number of respondents in this research are 58individual taxpayers who run the business activities and work free which was listed in KPPPratama Dompu. The type of data used in this research is primer data obtained from thedistributions of questionnaires containing the answers from respondents. The analysis methodof this research is logistic regression analysis. The result indicates that sunset policy, tax amnesty, and tax sanctions have significant effect on taxpayer compliance of individual in DompuDistrict.Keywords: Sunset Policy, Tax Amnesty, Tax Sanctions, and Taxpayer Compliance.
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Agus Bandiyono, Rahayu Asriyani,. "Complexity Of Annual License Notification Of Small-Medium Tax Business Taxes." Jurnal Akuntansi 23, no. 2 (October 17, 2019): 316. http://dx.doi.org/10.24912/ja.v23i2.594.
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The issuance of Government Regulation 23 of 2018 is the government’s effort to encourage the growth of MSMEs while simultaneously increasing MSME compliance in the taxation field. This study aims to analyze the complexity of the SME Annual Taxpayer Individual Taxpayers. This quantitative study uses a questionnaire with the UMKM Individual Taxpayer in Pondok Aren Tax Office as the respondent. Pondok Aren KPP was chosen as a research location because it is an KPP that intensively approaches UMKM. This study uses the SPT complexity variable as the dependent variable. While the independent variables are ambiguity, SPT calculation, rule details, rule changes, taxpayer accounting and tax return forms. Based on the results of the study, there are 3 variables that significantly affect the complexity of the MSME Annual Taxpayer Personal Taxpayers, these variables are the calculation of tax returns, detailed rules and rules changes.
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Saprudin, Saprudin, Anton Zulkarnain Sianipar, and Riyanto Wujarso. "THE EFFECT OF BUSINESS DEVELOPMENT AND TAXATION KNOWLEDGE ON TAXPAYER COMPLIANCE (MSME CASE STUDY IN JAKARTA)." Journal of Information System, Applied, Management, Accounting and Research 5, no. 1 (February 21, 2021): 51. http://dx.doi.org/10.52362/jisamar.v5i1.335.
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Penelitian ini bertujuan untuk mengetahui pengaruh perkembangan usaha dan pengetahuan perpajakan terhadap kepatuhan wajib pajak Usaha Mikro Kecil dan Menengah. Sehingga akan diperoleh informasi mengenai kepatuhan wajib pajak dalam menjalankan kewajibannya dilihat dari faktor perkembangan usaha dan pengetahuan perpajakan wajib pajak tersebut. Populasi dalam penelitian ini adalah pelaku Usaha Mikro Kecil dan Menengah yang ada di Jakarta. Teknik pengambilan sampel dalam penelitian ini menggunakan random sampling dan jumlah sampel yang diperoleh sebanyak 60 wajib pajak. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil pada penelitian ini menunjukkan bahwa secara parsial perkembangan usaha berpengaruh terhadap kepatuhan wajib pajak dan pengetahuan perpajakan tidak beroengaruh terhadap kepatuhan wajib pajak. Namun secara simultan perkembangan usaha dan pengetahuan perpajakan berpengaruh terhadap kepatuhan wajib pajak.
This study aims to determine the effect of business development and tax knowledge on taxpayer compliance of Micro, Small and Medium Enterprises. So that information will be obtained regarding taxpayer compliance in carrying out its obligations seen from the business development factors and tax knowledge of the taxpayer. The population in this study were the actors of Micro, Small and Medium Enterprises in Jakarta. The sampling technique in this study used random sampling and the number of samples obtained was 60 taxpayers. The data collection technique used a questionnaire. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that partially business development has an effect on taxpayer compliance and knowledge of taxation has no effect on taxpayer compliance. However, simultaneously, business development and tax knowledge affect taxpayer compliance.
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Pasaribu, Hiras, Asep Saefudin, and Alp Yuwidiantoro. "KOMUNIKASI DUA ARAH DAPAT MERESPON PELAKU UKM DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK." Behavioral Accounting Journal 1, no. 2 (December 28, 2018): 123–31. http://dx.doi.org/10.33005/baj.v1i2.24.
Full textAbstract:
Small and Medium Enterprises (SMEs) have limited resources, therefore it is necessary to mediate not only the understanding of taxation, but can help to develop business management, so that SMEs get the ease of developing the business and will have a positive impact on SME players. Thus Taxpayers will respond positively to tax pay compliance. This research will continue the development of SME governance. However, the first year of this study will first see the quality of education and understanding of the taxpayer, with the aim is, to determine the effect of the quality of extension services tax and tax understanding of the taxpayer compliance response. The method used is an eplanatory survey of 100 SMEs in Yogyakarta. To get data using questionnaire. By sending a questionnaire by post or e-mail, many respondents do not return it, then do it directly collect from the respondent. Data Testing is done by Partial Leas Squar (PLS) method. PLS does not assume any particular distribution for parameter estimation, so no parametric technique is required to test parameters. The result of this research conclude that the quality of service of tax service influence but very low to taxpayer compliance, while the understanding of taxpayer has a significant effect on taxpayer compliance.
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Anggadini, Sri Dewi, Surtikanti Surtikanti, Ari Bramasto, and Egi Fahrana. "Determination of Individual Taxpayer Compliance in Indonesia: A Case Study." Journal of Eastern European and Central Asian Research (JEECAR) 9, no. 1 (February 4, 2022): 129–37. http://dx.doi.org/10.15549/jeecar.v9i1.883.
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A citizen is required to comply with this obligation to pay taxes following the provisions of a country's applicable legislation. This study aims to test the impact of tax knowledge, modernize tax administration and taxpayer awareness, and determine which factors have the most significant impact on taxpayer compliance. The study's research method is descriptive and confirmatory analysis with a quantitative approach, with many samples consisting of 100 respondents. The results show that taxpayer compliance in tax settlement is inextricably linked to factors such as Tax Knowledge, Modernization of the Tax Administration System, and Taxpayer Awareness. It is possible to conclude that Tax Knowledge has a significant positive impact on Taxpayer Compliance. The modernization of the tax administration system has a significant positive effect on taxpayer compliance. Taxpayer Awareness has a significant positive impact on tax compliance in Indonesia. It is possible to explain how independent variables influence taxpayer compliance. This research is essential to encourage taxpayers to comply with their obligations by using a behavioral approach and current tax policies, which will increase economic prosperity in Indonesia.
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Ardiani, Ni Luh Gede Desy, and Sulfan. "KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN BADUNG BERDASARKAN PERSEPSI KEPERCAYAAN WAJIB PAJAK DAN KEKUASAAN OTORITAS PAJAK." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 17, no. 2 (July 31, 2022): 219–40. http://dx.doi.org/10.25105/jipak.v17i2.12509.
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The ratio of submission of Annual Tax Returns at two Tax Service Offices with the working area of Badung Regency is still relatively low when compared to national tax compliance. With more than a quarter of the population owning MSMEs, MSME taxpayer compliance in Badung Regency is an interesting phenomenon to study. This qualitative research aims to determine the compliance of MSME taxpayers seen from the perception of trust in the government and the power of the tax authorities in accordance with the slippery slope framework theory by Kirchler, et al (2008). Collecting data using in-depth interview techniques with 13 informants consisting of 8 MSME taxpayers in Badung Regency, 1 academician, and 4 practitioners as a form of triangulation. This study found that even though trust in the government was not high, MSME taxpayers remained voluntarily compliant as long as they had income and for the convenience of their business. On the other hand, coercive power, especially sanctions and supervision, has more dominant influence than persuasive power. Taxpayers with the post-conventional moral stage are more affected by persuasive power than those in the pre-conventional stage. The results of this study are expected to assist the tax authorities in making policies to improve taxpayer compliance.
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N Susanto, Fransiscus X., David A. A. Pesudo, and Michael Victor Warouw. "Perceptional Analysis of Msmes Tax Justice Aspect." International Journal of Social Science and Business 4, no. 3 (September 24, 2020): 480. http://dx.doi.org/10.23887/ijssb.v4i3.28092.
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This study aims to identify how the role of tax justice for taxpayer of Small and Medium sized enterprises (SMEs) will affect the level of compliance with paying taxes. The results of this study are also useful for Direktorat Jendral Pajak to identify how SMEs react to these policies so that they can represent the condition of their business in their obligation to pay taxes. This study used a qualitative method with a descriptive approach through questionnaires and in-depth interviews with respondents. The population of this study was SMEs assisted by Dinas Koperasi dan UMKM kota Salatiga with 1,656 business units with the method of determining many samples using the slovin formula measurement and with convenience sampling. The impact of the application of PP 23 of 2018 has been felt by taxpayer of SMEs since July 2018, the reduction in tax rates by half a percent of the previous tax rate has been proven to increase tax compliance for taxpayers of SMEs but the application of PP 23 of 2018 does not affect tax compliance for taxpayers of SMEs who have previously obeyed and taxpayer of SMEs with the motive to pay certain taxes.
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Liyana, Nur Farida. "MENAKAR MASALAH DAN TANTANGAN ADMINISTRASI PAJAK: KEPATUHAN PAJAK DI ERA SELF-ASSESSMENT SYSTEM." Jurnal Pajak dan Keuangan Negara (PKN) 1, no. 1 (September 1, 2019): 6. http://dx.doi.org/10.31092/jpkn.v1i1.606.
Full textAbstract:
Tax compliance is a major problem that needs to get more attention in the era of self assessment system. Many factors cause low taxpayer compliance. Trust in tax institutions, complicated regulations, low public awareness and tax administration are the main issues affecting taxpayer compliance in Indonesia. Organizational improvement, human resources, information technology, business processes and legislation are expected to be able to overcome the problems of tax administration so that it will improve taxpayer compliance. In addition, changes in people's perspectives need to be continued, excellent service and organizational transparency need to be carried out by the Directorate General of Taxes. Education of taxpayers needs to be improved to improve tax compliance and channeling payments and reporting needs to continue to be a new effort in this era of information technology. Finally, collaboration with all government and private agencies is a complement to raising tax awareness so that voluntary compliance can be achieved.
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Inasius, Fany. "Pajak Penghasilan Orang Pribadi Usaha Mikro dan Kecil di Indonesia: Kebijakan dan Implikasi." Binus Business Review 6, no. 1 (May 29, 2015): 1. http://dx.doi.org/10.21512/bbr.v6i1.983.
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Income Tax, whether it is personal or business entities taxpayers, with circulation up to 4.8billion rupiah is 1 percent and the final since July 1, 2013 according to the Government Regulation number 46 year of 2013 (PP46). This paper analyzes the implications of this regulation for micro and small businesses taxpayer with the category of gross circulation to 600 million rupiah. From the research that is conducted by the method of comparative research, descriptive and document analysis, it is showed that this regulation can reduce the compliance cost due to the simplicity of the calculation. However, the imposition of income tax according to the PP 46 is higher than before this regulation is applied for personal entities taxpayer of micro and small business with a turn over up to 600 million rupiah. On the other hand, for personal entities taxpayer of middle business, with the highest circulation, the imposition of income tax is lower
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Hamdi, Abdillah, and Ferry Irawan. "Kepatuhan Wajib Pajak Pelaku Usaha Restoran Di Kabupaten Asahan." Journal of Law, Administration, and Social Science 1, no. 2 (January 2, 2022): 119–34. http://dx.doi.org/10.54957/jolas.v1i2.121.
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Taxpayer compliance is one of the important elements in tax administration. This study aims to analyze the taxpayer compliance of restaurant business in Asahan Regency in terms of the implementation of income tax payments and tax reporting. The research method used is qualitative with a literature study approach and interviews with two sources from the taxpayers and the Directorate General of Taxes. The authors compares the theory of the factors that affect tax compliance with the reality of the difficulties faced by taxpayers in fulfilling tax compliance. The results of the study indicate that there are obstacles to achieving tax compliance both from the internal perspective of the taxpayer and the external perspective of the taxpayer. Kepatuhan wajib pajak merupakan salah satu unsur penting dalam administrasi perpajakan. Penelitian ini bertujuan untuk menganalisis kepatuhan wajib pajak pelaku usaha restoran di Kabupaten Asahan dalam hal pelaksanaan pembayaran Pajak Penghasilan dan pelaporan pajaknya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur dan wawancara dengan dua orang narasumber dari pihak wajib pajak dan Direktorat Jenderal Pajak. Penulis membandingkan teori tentang faktor-faktor yang mempengaruhi kepatuhan pajak dengan realita kesulitan yang dihadapi oleh wajib pajak dalam memenuhi kepatuhan perpajakan. Hasil penelitian menunjukkan bahwa terdapat kendala untuk mencapai kepatuhan pajak baik dari perspektif internal wajib pajak dan perspektif eksternal wajib pajak.
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Sularsih, Hermi, and Soko Wikardojo. "Moralitas dan kesadaran terhadap kepatuhan wajib pajak UMKM dengan memanfaatkan fasilitas perpajakan dimasa pandemi Covid-19." Jurnal Paradigma Ekonomika 16, no. 2 (April 5, 2021): 225–34. http://dx.doi.org/10.22437/jpe.v16i2.12551.
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This research aims to determine the effect of morality and awareness on MSME taxpayer compliance. Based on the data obtained in Gempol District, there are 400 MSMEs. The sample is a collection of subjects that represent the population. The sampling technique used was the purposive sampling method with several criteria: 1) The business is engaged in manufacturing. 2) A business that has been around for more than 5 years. 3) MSMEs that have NPWP. Based on the criteria in determining the number of samples of 255 MSMEs that meet the criteria. So that in this case, the number of samples in the study amounted to 255 MSMEs. Multiple regression analysis tests using SPSS. The results of the study state that significantly the morality variable has a positive effect on MSME taxpayer compliance and awareness variables also affect the compliance of MSME taxpayers.
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Rahiem, Cheka, and Kenny Ardillah. "Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance." Accounting Journal of Binaniaga 7, no. 1 (June 30, 2022): 1–16. http://dx.doi.org/10.33062/ajb.v7i1.489.
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The research aims to know the effect of tax awareness, tax services quality, and tax sanctions on individual taxpayer compliance. The population in this research is individual taxpayers in the tax office of Pratama Jakarta Sunter, with a total of 118.611 taxpayers. The research sample is determined by the slovin method and becomes as many as 100 respondents from 132 employees of MSME's business owners. Primary data from the questionnaire was obtained in 2021 during the Covid-19 pandemic. The data analysis method used in this research is the accidental sampling method. The technique to determine the sample is using random sampling. The result has shown that tax awareness, tax services quality, and tax sanctions positively and significantly affect individual taxpayer compliance
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Voronin, Vladislav V. "JUDICIAL PRACTICE ON THE ADOPTION OF DECISION ON CONFORMITY OF VALUE ADDED TAXPAYER TO THE CRITERIA OF THE TAXPAYER’S RISK BY THE STATE TAX SERVICE BODIES OF UKRAINE." Bulletin of Alfred Nobel University Series "Law" 2, no. 3 (December 2021): 96–101. http://dx.doi.org/10.32342/2709-6408-2021-2-3-11.
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The article is devoted to the analysis of judicial practice on the recognition by the State Tax Service bodies of Ukraine (hereinafter - the State Tax Service of Ukraine) of the competence of the value added taxpayers to the risk criteria of taxpayers. This article analyzes the grounds for making decisions on compliance of value added taxpayers with the taxpayer’s risk criterion, analyzes such taxpayer risk criteria, provides analysis of decisions of the Supreme Court of Ukraine and lower courts concerning disputes on recognition of taxpayers’ compliance with risk criteria, the validity and legality of the legal position of the State Tax Service of Ukraine and the legality of such actions by regulatory authorities in terms of electronic document management and compliance with their defined procedure. The problematic issues that have arisen in the tax sphere in electronic document management are identified and solutions are proposed. It is determined that one of the problematic areas of value added tax administration is the adoption of decisions by regulatory authorities on compliance of taxpayers with risk criteria. The terminology is analyzed and it is determined that the value added tax (hereinafter - VAT) is an indirect tax, which is determined and levied in accordance with the provisions of the current Tax Code of Ukraine (hereinafter - the Tax Code of Ukraine). Therefore, VAT is a national indirect, ie one that is a component of prices for goods, works and services supplied and provided, and includes tax liabilities for goods and services supplied, tax credit for such goods (services) and obligations the payment of tax to the state budget. It is analyzed that the taxpayer is obliged to draw up a tax invoice and register in the Unified Register of Tax Invoices, have the necessary economic and industrial capabilities, staff, etc., to carry out business operations for the supply of goods, works or services declared activity. In addition, the laws of Ukraine establish clear grounds for suspending the registration of tax invoices, including compliance of the taxpayer with the risk criterion. Thus, the legislator has defined a clear list of conditions under which at least one of which, namely but not limited to registration on invalid documents, lack of open bank accounts, failure to report VAT and the availability of regulatory authorities information about the risk of business transactions. Such inclusion of the payer in the list of risk puts the company in a critical position and virtually terminates the activities of the payer and its counterparties in the tax chain, as all tax credit received from such a company is blocked, which creates additional tax burden on business.
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Wayan, Hesadijaya Utthavi, and Ni Wayan Dewinta Ayuni. "Pengaruh Tax Amnesty pada Kepatuhan Wajib Pajak Sektor Industri Pariwisata di Bali." Jurnal Bisnis dan Kewirausahaan 15, no. 1 (March 31, 2019): 22. http://dx.doi.org/10.31940/jbk.v15i1.1109.
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Bali's economic growth should be in line with the increase in state revenues from the tax sector, but the tax sector revenue does not reach the target. The Tax Amnesty policy is one of the real efforts carried out with the hope that to improve taxpayer compliance increase tax revenue. This study examined the success of the tax amnesty in terms of the understanding of taxpayers on Tax Amnesty. South Badung region was the location of this study and the sample of this study was taxpayer of a business entity engaged in the tourism sector. The analysis technique used was statistical analysis with a simple linear regression test. The result revealed that Tax Amnesty had a significant impact on taxpayer compliance in the tourism industry sector in Bali in terms of the taxpayer's understanding of Tax Amnesty which means that the more taxpayers understand about Tax Amnesty it will increase taxpayer compliance in the tourism industry sector in carrying out obligations taxation.
Pertumbuhan ekonomi Bali seharusnya selaras dengan peningkatan penerimaan negara dari sektor pajak namun penerimaan sektor pajak tidak mencapai target yang telah ditetapkan. Kebijakan Tax Amnesty merupakan salah satu usaha nyata dilakukan dengan harapan bahwa untuk meningkatkan kepatuhan wajib pajak meningkatkan penerimaan pajak. Penelitian ini menguji keberhasilan tax amnesty ditinjau dari permahaman wajib pajak atas Tax Amnesty. Lokasi Penelitian dilakukan pada kawasan Badung Selatan dan merupakan wajib pajak Badan Usaha yang bergerak di sektor pariwisata. Teknik analisis yang digunakan yaitu analisis statistik dengan uji regresi linear sederhana. Hasil penelitian membuktikan Tax Amnesty memberikan dampak signifikan terhadap kepatuhan wajib pajak yang bergerak di sektor industri pariwisata di Bali ditinjau pemahaman wajib pajak atas Tax Amnesty yang berarti bahwa semakin paham wajib pajak tentang Tax Amnesty maka akan meningkatkan kepatuhan wajib pajak yang begerak disektor industri pariwisata di Bali dalam melaksanakan kewajiban perpajakan.
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Warno, Warno, Nina Nuraina, Adibatur Rahmawati, Nanda Rizka Amalia, Riza Muizzah Asri, Elisa Martha Hanum Basyaroh, Tri Ananda Mei Saputri, et al. "Edukasi Penggunaan E-Filing Melalui Program Relawan Pajak Di Kantor Pelayanan Pajak Pratama Jepara." Community Engagement Journal: The Commen 4, no. 1 (June 9, 2022): 234–45. http://dx.doi.org/10.52062/.v4i1.2228.
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In this report, Walisongo Semarang UIN students majoring in Islamic Accounting, Faculty of Economics and Islamic Business, have participated in Tax Volunteer activities by practicing the task of assisting taxpayers in submitting Annual Tax Returns by using e-Filing at Pratama Jepara’s Tax Office. This task is a Tax Volunteer activity organized by the Central Java I Regional Tax Office in collaboration with Tax Centers throughout Indonesia, one of which is the Walisongo Tax Center in support of receiving Annual Tax Returns in 2020 and increasing taxpayer compliance. There are 20 students who have followed an internship at Pratama Jepara’s Tax Office with an annual SPT reporting service for Individual Taxpayers. The assignment of 20 students as Tax Volunteers has been going on for 1.5 months and the activity starts from February-March. As a result of this activities, students have been able to provide assistance in filling Personal Taxpayer's Tax Return with E-Filing and assisting Taxpayer services.
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Frista, Frista, and Putriana Kristanti. "PEMAHAMAN DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013." Jurnal Riset Ekonomi dan Manajemen 17, no. 2 (November 4, 2017): 283. http://dx.doi.org/10.17970/jrem.17.1702010.id.
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ABSTRACT Understanding and compliance with individual taxpayer to a tax regulations are expected to increase government revenue through taxation. This study aims to determine the level of understanding and compliance of taxpayers to tax obligations in accordance with Peraturan Pemerintah (PP) No. 46 tahun 2013 in terms of the number of final income tax paid each month. The sample in this study is an individual taxpayer who receives income from business with gross turnover which do not exceed Rp .800.000.000,00 within one fiscal year in the Kantor Pelayanan Pajak (KPP) Pratama Yogyakarta. Data processing was performed on 32 samples using Chi-Square test. The results showed that the level of understanding of the majority of espondents are undecided, and the level of compliance is agreed. There wasno difference in the level of understanding and compliance of taxpayers to tax obligations in accordance with the regulation. The contribution this study is to provide input to the DJP DIY by showing that most taxpayers do not understand the tax obligations in accordance with PP No. 46 tahun 2013. So that is expected to increase further dissemination and outreach to taxpayers.
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Sania, Ayu Fuady, and Ivan Yudianto. "Analysis of Factors that Influence Taxpayers Compliance in Fulfilling their Taxation Obligations: Study of Small Medium Entrepreneur (SMEs) Taxpayers Based on eCommerce in the Bandung Area." Journal of Accounting Auditing and Business 1, no. 2 (July 3, 2018): 17. http://dx.doi.org/10.24198/jaab.v1i2.18270.
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This study aims to determine what factors that can affect taxpayer compliance SMEs based e-Commercein Bandung. This research uses taxpayer awareness, moral obligation and quality of tax service asfactors. A questionnaire was used as research instruments in data collection. Respondents of weresampled in this research are e-Commerce business actor who using online marketplace. Multiple linearregression with SPSS program version 23 is used for data analysis. The results of this study concludedthat taxpayer awareness, moral obligations, and the quality of tax service simultaneously influencedsignificantly to taxpayer compliance. Then the test partially produces the taxpayer awareness and thequality of tax service have a positive and significant effect on taxpayer compliance, while the moralobligation hasn’t a positive and significant effect on taxpayer compliance.
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Susyanti, Jeni, Noor Shodiq Askandar, and Ahmad Dahlan. "The Integrative Sustainability Business Mentoring Model for Politicize Creative Economy Business Actors in Meeting Tax Compliance." Politik Indonesia: Indonesian Political Science Review 6, no. 2 (August 7, 2021): 177–93. http://dx.doi.org/10.15294/ipsr.v6i2.29937.
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The creative economy is becoming important because current development is faced with the ability of the state to synergize tax administration, taxpayers, through the support of political commitment, social, cultural, and economic conditions to create the success of national taxation. Taxation is the backbone of state revenue and the creative economy as a forum for the younger generation to channel their creativity in doing business and building the country. The purpose of this research is to conduct a cluster of problematic creative economy business actors; know the integrative sustainable business assistance model for creative economy business actors; know integrative sustainability actions to increase taxpayer compliance, and politicize creative economy business actors. In-depth interviews and documentation obtained data. Determination of data sources using random sampling. The data validity used source triangulation. The data analysis technique used a data analysis model according to Miles and Huberman. The results showed that there are problematic clusters of creative economy business actors divided into culinary services and culinary goods. The need for an integrated sustainable business assistance model for creative economy business actors that involves intellectuals, business people, creative economy community, government, mass media - social media, and resources. Integrative sustainability actions to improve taxpayer compliance and politicize creative economy business actors through expanding tax training with the Business Development Services (BDS) Program, enactment of PP 23 of 2018, simplifying legislation for creative economy business actors with the enactment of the Omnibus Law, to the local government Omnibus Law give authority to the chief executive to provide fiscal incentives to business actors to increase taxpayers.
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Henny, Henny. "IMPLEMENTASI PERATURAN PEMERINTAH NO 46 TAHUN 2013 PADA LAPORAN KEUANGAN WAJIB PAJAK BADAN DI MATARAM." InFestasi 12, no. 2 (March 29, 2017): 144. http://dx.doi.org/10.21107/infestasi.v12i2.2765.
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<p>This study aims to explain how the implementation of Government Regulation No. 46 Year 2013<br />Financial Report Corporate Taxpayers, especially UMKM in Mataram. This research is a case study.<br />Informants consisted of tax authorities, Tax Consultants and the taxpayer. Data analysis was carried<br />out with reference to the cross-case analysis. The method used is a qualitative method.<br />The conclusion of this study show that the presence of PP 46 of 2013 Financial Statements taxpayer makes<br />a real case. This is because the size of the net income of a person or business entity will not affect the<br />amount of tax to be paid, because the tax rate is calculated by multiplying directly against gross income, so<br />that the taxpayer does not have the opportunity to manipulate their tax payable. This will happen if the<br />counterparty of the taxpayer to report transaction activity that occurred or a company that had a turnover<br />taxpayer NPWP thus automatically tracked or known exactly amount. But if the counterparty of the<br />taxpayer is a small company that does not have a NPWP or have a NPWP, but do not obey the reporting<br />of the transaction, it makes the taxpayer makes financial statements that do not correspond to the reality.<br />That is to decrease the amount of profit, they set the gross turnover / turnover, cost of goods sold and<br />expenses incurred in the Profit / Loss them, so it will automatically shrink the number of tax payments.<br />The suggestion from this study is that the set of rules or policies that make government may have data on<br />the amount of circulation of business taxpayers can use to minimize the chances of non compliance<br />Taxpayers do with manipulating the Financial Statements. The suggestion from this study is that the set of<br />rules or policies that make government may have data on the amount of circulation of business<br />taxpayers and counterparties that can be used to<br />minimize non-compliance is opportunity for the taxpayer to manipulate the financial statements.</p>
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Kurniawan, Muhammad Orba, and Aprianto Apri Aprianto. "PENGARUH PENERAPAN SISTEM E-FILLING DAN TINGKAT PEMAHAMAN PERPAJAKAN TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL PEMODERASI (Studi Kasus Pada Wajib Pajak UMKM Di Kecamatan Ilir Timur I)." BALANCE Jurnal Akuntansi dan Bisnis 3, no. 2 (November 1, 2018): 456. http://dx.doi.org/10.32502/jab.v3i2.1448.
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The formulation of the problem in this study was how the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The objective of this study was to analyze the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The study was asspciative research. The population used in this study was the small and medium sized micro business taxpayer in kecamatan ilir timur I. The sample in this study was 90 respondents. The data collection methods used in this study was questionnaires. The hypothesis tests used were multiple linear regression and moderated resgression analysis. The results of this study showed that partially the application of E-Filling system gave a positive influence on tax revenue, the level of understanding of taxation gave a positive influence on tax revenue, the level of compliance of taxpayers could not moederate the influence of E-Filling application system on tax revenue, and taxpayer compliance could not moderate the influence of tax understanding level of tax revenue. Simultaneously the application of E-Filling system and tax understanding level gave a positive influence on tax revenue
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Yarangga, Martin. "Pengaruh Pemberian Insentif Pajak, Pengetahuan Perpajakan, Kualitas Pelayanan dan Penerapan E- System Terhadap Kepatuhan Wajib Pajak Orang Pribadi Selama Pandemi Covid-19 ( Studi Kasus Terhadap Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Tange." eCo-Buss 5, no. 2 (December 10, 2022): 619–32. http://dx.doi.org/10.32877/eb.v5i2.571.
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A virus that started in the Chinese city of Wuhan and continued to spread until it finally entered Indonesia. Where the virus caused many impacts, especially in the economic field. So many companies are reducing employees and even closing their business because there is no more income received. as well as to make tax payments became hampered so that finally the government implemented several policies in paying taxes. until finally the researchers were interested in seeing the level of compliance of individual taxpayers in carrying out their tax obligations. Where in this study aims to determine whether the provision of tax incentives, tax knowledge, service quality and the application of e-systems has an effect or not on individual taxpayer compliance during the covid-19 pandemic. The independent variables used are tax incentives, tax knowledge, service quality and e-system implementation. The dependent variable used is individual taxpayer compliance. The population in this study are individual taxpayers who are registered at KPP Pratama, West Tangerang until November 2021. The method used in obtaining samples in this study is the purposive sampling method, where the sample produced is 100 people. and the data collection technique used in this study is quantitative, where the researcher uses a method to distribute questionnaires and see the responses of taxpayers in carrying out their tax obligations. which is then after the data is collected, then the data is processed using the SPSS Version 24 program. Based on the data generated in this study, it shows that variables such as tax incentives, tax knowledge, and the application of e-systems affect individual taxpayer compliance during the COVID-19 pandemic. 19, but the service quality variable has no effect on taxpayer compliance. individuals during this COVID-19 pandemic to carry out their tax obligations
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Dimuk, Musdalifah, Zulher Zulher, Suarni Norawati, Muhammad Rivandi, and Popi Fauziati. "The Effect of Internal and External Factors on Tax Compliance in SMEs, Padang, Indonesia." Asia Proceedings of Social Sciences 2, no. 2 (December 3, 2018): 128–31. http://dx.doi.org/10.31580/apss.v2i2.395.
Full textAbstract:
Taxpayer compliance can be influenced by internal factors and external factors. Internal factors are factors that originate from within the taxpayer themselves and relate to individual characteristics that trigger the implementation of tax obligations. External factors are factors that come from outside of the taxpayer, such as the situation and circumstances surrounding the taxpayer. This study proposed the influence of internal factors and external factors on tax compliance. There are 2 hypotheses tested and the results show that business characteristics and owner characteristics have no significant effect on tax compliance in SME, Padang, Indonesia.
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Luayyi, Sri, Yohana Septianingtyas, and Ahmad Yani. "Pengetahuan Pajak, Sanksi Pajak, Modernisasi Sistem, Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak UMKM Selama Pandemi Covid-19 Pada UMKM Di Kota Kediri." Jurnal Ilmiah Cendekia Akuntansi 7, no. 4 (October 31, 2022): 84. http://dx.doi.org/10.32503/cendekiaakuntansi.v7i4.2947.
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The purpose of this study was to examine the effect of tax knowledge, tax sanctions, system modernization, and financial conditions on MSME taxpayer compliance during the covid-19 pandemic. This research data was obtained from the Kediri City Micro Business Data until 2021, and the answers from the respondents by distributing questionnaires to MSME actors in the Kediri City District were processed as many as 70. The data analysis technique was carried out by instrument testing, classical assumption test, multiple linear regression analysis, and correlation analysis with hypothesis testing to test the effect partially (t test) and simultaneously (F test).
The results show that the tax knowledge variable has a positive effect on taxpayer compliance, tax sanctions have a positive effect on taxpayer compliance, system modernization has a positive effect on taxpayer compliance, and financial conditions have a positive influence on MSME taxpayer compliance.
Keywords: Tax Knowledge, Tax Sanction, System Modernzation, Financial Condition, Taxpayer Compliance
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Ponomareva, Karina A. "Business splitting: compliance with the principle of tax certainty in law enforcement practice." Law Enforcement Review 4, no. 2 (June 30, 2020): 41–48. http://dx.doi.org/10.24147/2542-1514.2020.4(2).41-48.
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The subject. The problems of business splitting, when several new business entities are created on the basis of an existing organization in order to maintain a preferential special tax
regime, are considered in the article.
The aim of this paper is to find out criteria of unjustified tax benefit in the cases concerning
business splitting.
The methodology. The author uses methods of theoretical analysis, particularly the theory
of integrative legal consciousness, as well as legal methods, including formal legal method
and analysis of recent judicial practice.
The main results, scope of application. The problems of assessing the circumstances of cases
involving the application of a business splitting scheme by the taxpayer are inextricably
linked to the assessment of the validity of the tax benefit. According to the author, splitting
schemes should not be considered as tax evasion, but as an abuse of law. In addition, in
order to substantiate the conclusion that a taxpayer has applied a business splitting scheme,
the tax authority must have evidence that will indicate that the taxpayer has committed
deliberate concerted actions together with persons under its control, aimed not so much at
dividing the business as at obtaining an unjustified tax benefit as a result of using such a
scheme. Judicial practice is quite ambiguous.
Conclusions. The author comes to the conclusion that еhe key concept subject to criticism
is the blurred criteria for obtaining tax benefits for taxpayers and the definition of the edge
when it passes into the category of unjustified tax benefit.
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Widyanti, Yeni, Deni Erlansyah, Sesti Dewi Redica Butar Butar, and Yurika Narulita Maulidya. "Pengaruh Tingkat Pemahaman, Sanksi, Kesadaran Wajib Pajak, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM." MBIA 20, no. 3 (February 21, 2022): 285–94. http://dx.doi.org/10.33557/mbia.v20i3.1614.
Full textAbstract:
This study aims to empirically examine the effect of the level of understanding of taxation, tax sanctions, taxpayer awareness, and tax socialization on taxpayer compliance of e-commerce merchants. The research was conducted on online business people in OKU Regency. The sampling method used saturated sampling and the sample size was measured by the saturated sampling formula. The analytical method used is Multiple Regression Analysis. The results showed that the level of understanding of taxation, tax sanctions and awareness of taxpayers had no partial effect on taxpayer compliance of e-commerce merchants, while taxation socialization had a significant effect on taxpayer compliance of e-commerce merchants.
Keywords : Understanding, Sanctions, Awareness, Socialization, Tax Compliance
Abstrak
Penelitian ini bertujuan untuk menguji secara empiris pengaruh tingkat pemahaman perpajakan, sanksi pajak, kesadaran wajib pajak, dan sosialisasi perpajakan terhadap kepatuhan wajib pajak pedagang e-commerce penelitian dilakukan pada pelaku bisnis online di Kabupaten OKU. Metode pengambilan sampel menggunakan sampling jenuh dan ukuran sampel diukur dengan rumus sampling jenuh. Metode analisis yang digunakan adalah Analisis Regresi Berganda. Hasil penelitian menunjukkan bahwa tingkat pemahaman perpajakan, sanksi pajak dan kesadaran wajib pajak tidak berpengaruh secara parsial terhadap kepatuhan wajib pajak pedagang e-commerce, sedangkan sosialisasi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak pedagang e-commerce.
Kata Kunci: Tingkat Pemahaman Perpajakan, Sanksi Pajak, Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Kepatuhan Wajib Pajak Pedagang E-Commerce.
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Bornman, Marina, and Pusheletso Ramutumbu. "A conceptual framework of tax knowledge." Meditari Accountancy Research 27, no. 6 (February 12, 2019): 823–39. http://dx.doi.org/10.1108/medar-09-2018-0379.
Full textAbstract:
Purpose This paper aims to develop a conceptual framework of tax knowledge that can be used to analyse and discuss tax knowledge as a factor influencing tax compliance. Design/methodology/approach Relevant literature was sourced using keywords pertaining to tax knowledge to identify the constructs of the framework. Thereafter, secondary interview data on small business owners’ tax challenges were thematically analysed to test the proposed framework. Findings Three elements of tax knowledge were identified, namely, general, procedural and legal tax knowledge. General tax knowledge relates to a need to have a fiscal awareness; procedural tax knowledge refers to understanding tax compliance procedures; and legal tax knowledge pertains to a need to understand regulations. Practical implications The proposed framework may assist future research in providing a structured approach for assessing tax knowledge as a factor influencing tax compliance. The framework may also assist tax authorities in designing targeted tax education outreach programmes for taxpayers and improve their understanding of taxpayer behaviour to influence the compliance behaviour of its taxpayer population. Originality/value An acceptable and specific measurement of tax knowledge as a factor of tax-compliance behaviour has been proposed and tested as a tool for analysing and discussing taxpayers’ knowledge variables.
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Yuniarta, Gede Adi, and I. Gusti Ayu Purnamawati. "Spiritual, psychological and social dimensions of taxpayers compliance." Journal of Financial Crime 27, no. 3 (May 25, 2020): 995–1007. http://dx.doi.org/10.1108/jfc-03-2020-0045.
Full textAbstract:
Purpose This paper aims to analyze the role of spiritual, psychological and social dimensions of business taxpayer compliance in micro small and medium enterprises. Tax compliance is an ideal condition for taxpayers who meet tax regulations and report income accurately and honestly. However, the reality in Indonesia shows the voluntary compliance level to the community is still low. This is reflected in the amount of state tax revenue compared to gross domestic product. Design/methodology/approach The location of the study was conducted on taxpayers of micro small and medium enterprises in Bali Province. The type of data used in this study is quantitative data with primary data sources in the form of questionnaires to 100 business taxpayers. Data analysis uses multiple linear regression. Findings The results showed that money ethics (as a psychological dimension) and tax socialization (as a social dimension), did not significantly influence tax compliance. Karma phala (as a spiritual dimension) has a positive and significant effect on business taxpayers’ compliance. When an individual's behavior has reflected commitment in their religion philosophy, it is expected to be a control of deviant behavior and good behavior in taxation obligations. In the future, it will be able to prevent deviations from perversion and universal undesirable. Research limitations/implications Research is only limited to entrepreneurs who are in the micro small and medium business sector, so it is still lacking in representing the public opinions, especially business people in businesses whose scope is wider. In addition, the variables used in this study are still not maximized, one can add more variables, one of which is tax modernization. Originality/value Consideration of spirituality dimension use because it is part of individual character formation in attitude and behavior. The psychological and spiritual dimensions include the human behavior theories development that integrate aspects of spirituality to shape human behavior as a whole with a comprehensive perspective, especially religious philosophy through the enforcement of karma phala laws to realize compliance and fulfillment of tax obligations with full responsibility.
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Siahaan, Stefani, and Halimatusyadiah Halimatusyadiah. "PENGARUH KESADARAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI." Jurnal Akuntansi 8, no. 1 (June 17, 2019): 1–14. http://dx.doi.org/10.33369/j.akuntansi.8.1.1-14.
Full textAbstract:
This research is intended to increase tax awareness, tax socialization, fiscal service, and tax penalties. The data used in this study were primary data. Primary data from questionnaires distributed to Individual Taxpayer in Bengkulu City. The number of questionnaires distributed was 109 questionnaires, but only 104 questionnaires could be processed. Data were analyzed by using multiple linear regression analysis using SPSS program. The results of the research indicate the existence of taxation awareness and tax penalties on positive individual Taxpayer, while the socialization of taxation and fiscal service does not apply to individual taxpayer compliance. This research can contribute for KPP Pratama Kota Bengkulu to improve taxpayer compliance by raising tax awareness and tax penalties. The limitations of this study, researchers only use individual taxpayer respondents who have business activities in the city of Bengkulu. For further research may add an individual Taxpayer who has a free employment or corporate taxpayerKey Words: tax awareness,tax socialization, fiscal service, tax penalties, and personal taxpayer compliance.
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Putra, Aditya Halim, Aan Aswari, Muhammad Ya'rif Arifin, and Rina Rina. "Quantitative Series: Factors Analysis Effects of Government Regulation Number 46 the Year 2013 For SME’s by Justice, Convenience, and Simplicity of Tax Aspects." Substantive Justice International Journal of Law 1, no. 2 (July 13, 2018): 65. http://dx.doi.org/10.33096/substantivejustice.v1i2.16.
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In 2013 the business circle was struck by the new tax rules, namely Government Regulations PP No. 46, 2013 on taxation regulations among UKM (SME’s) / Small Medium Enterprises but the strong allegations issued PP 46 of 2013 is because the potential tax revenue from the sector of UKM has not been explored to the fullest. By the required by the taxpayer related PP. No. 46 of 2013 uses several variables, namely taxes, taxes, taxes and tax benefits. The object of this research is the perpetrators of UKM (SMEs) in Makassar City who do 40 people using quantitative analysis and quantitative analysis. The result of this research indicates that the perception of justice tax has a significant effect as well as the most dominant variable affecting taxpayer compliance, taxability perception has a significant adverse impact on taxpayer compliance, tax perception simplicity has no significant impact, taxpayer's judgment is not valid in testing. The overall coefficient of determination contributes 26.5%.
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Diamastuti, Erlina, and Kurniasari Novi Hardanti. "The Investigation of Taxpayer Compliance in Tax Amnesty." AKRUAL: Jurnal Akuntansi 10, no. 2 (April 29, 2019): 85. http://dx.doi.org/10.26740/jaj.v10n2.p85-104.
Full textAbstract:
This study aims to interpret tax payer behavior in the implementation of tax amnesty with qualitative approach. The main data sources were 8 informants. The informant is a taxpayer both business and personal entity in Surabaya who have implemented the tax amnesty program in phase I and II, which starts in July 2016 until December 2016. The results of this study, first few informants disobedient in taxation liability. Second, tax amnesty has not made taxpayer obey yet. The conclusion is tax Amnesty is not a choice but a compulsion.
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Harapan Gulo, One Berkat. "Pengaruh Kesadaran Wajib Pajak, Modernisasi Administrasi Perpajakan, Sanksi Pajak dan Keadilan Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Pemilik Umkm di Kelurahan Cimone, Kecamatan Karawaci, Kota Tangerang)." eCo-Fin 3, no. 3 (October 10, 2021): 350–64. http://dx.doi.org/10.32877/ef.v3i3.513.
Full textAbstract:
The importance of the role of taxes to support the progress of the nation and national development. This study was conducted to analyze the factors that affect taxpayer compliance, the independent variables used in testing MSME taxpayer compliance are taxpayer awareness, modernization of tax administration, tax sanctions and tax justice for business actors who carry out micro, small and medium business activities. registered in the Cimone sub-district, Karawaci district, Tangerang city. This study uses quantitative methods, collecting data through the distribution of questionnaires directly to MSMEs in Cimone Village, Karawaci District, Tangerang City. The sampling technique used in this research is the purposive sampling technique and the slovin method so that the samples that will be used are those included in the criteria: 1) MSME entrepreneurs who have income < 4.8 billion per year, 2) MSME actors who have a TIN, 3) do activity. Data analysis techniques are descriptive statistics, instrument testing, classical assumption testing, and multiple linear regression which are processed using SPSS version 25 software. The conclusion from the results of this study partially is that taxpayer awareness, modernization of tax administration, tax sanctions and tax justice have a significant effect on taxpayer compliance
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Mediawahyu Lestari, Steffi, and Apollo Daito. "THE INFLUENCE OF TAXATION KNOWLEDGE, TAX SOCIALIZATION AND TAX ADMINISTRATION ON TAXPAYER COMPLIANCE (EMPIRICAL STUDY IN MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) TOBAT VILLAGE, BALARAJA SUB-DISTRICT, TANGERANG REGENCY, BANTEN PROVINCE)." Dinasti International Journal of Management Science 1, no. 5 (May 11, 2020): 732–39. http://dx.doi.org/10.31933/dijms.v1i5.287.
Full textAbstract:
This study aims to obtain empirical evidence about the influence of taxation knowledge, tax socialization, and tax administration on taxpayer compliance. The research sample was 38 micro small and medium enterprises in the village of Tobat, Balaraja sub-district, Tangerang regency, Banten province, which made a business certificate. Data analysis uses path analysis. The PLS application is used to test hypotheses. The overall results of this study state that taxation knowledge does not affect taxpayer compliance. tax socialization and tax administration affect taxpayer compliance. This study has limitations including, the sample used is less than 100 samples, the data used are only primary data is expected to further research using a larger sample and supported by secondary data